Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2010
 

Alcoholic Beverage Tax Law

Table of Contents

CALIFORNIA CONSTITUTION, ARTICLE XX, STATE CONTROL OF LIQUOR

UNITED STATES CONSTITUTION, AMENDMENT NO. XXI REPEAL OF EIGHTEENTH AMENDMENT, SECS. 1, 2 &; 3

ANALYSIS OF ALCOHOLIC BEVERAGE TAX LAW

CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS | (View entire chapter)

CHAPTER 2. GENERAL EXEMPTIONS. | (View entire chapter)

CHAPTER 3. REGISTRATION AND BONDS. | (View entire chapter)

CHAPTER 4. TAX ON BEER AND WINE. | (View entire chapter)

Article 1 Imposition of Tax

Article 2 Presumptions and Exemptions

CHAPTER 5. TAX ON DISTILLED SPIRITS. | (View entire chapter)

Article 1 Imposition of Tax

Article 2 Presumptions and Exemptions

CHAPTER 5.5. SURTAX ON BEER, WINE, AND DISTILLED SPIRITS. | (View entire chapter)

Article 1 Imposition of the Surtax

Article 2 Disposition of Proceeds

CHAPTER 6. DETERMINATIONS. | (View entire chapter)

Article 1 Returns and Payments

Article 1.1 Payment by Electronic Funds Transfer

Article 2 Deficiency Determinations

Article 3 Determinations If No Return Made

Article 4 Redeterminations

Article 5 Jeopardy Determinations

CHAPTER 7. COLLECTION OF TAX. | (View entire chapter)

Article 1 Suit for Tax

Article 2 Judgment for Tax

Article 2.5 Warrant for Collection

Article 3 Seizure and Sale

Article 4 Miscellaneous

CHAPTER 8. OVERPAYMENTS AND REFUNDS. | (View entire chapter)

Article 1 Claim for Refund

Article 2 Suit for Refund

Article 3 Recovery of Erroneous Refunds

Article 4 Cancellations

CHAPTER 9. ADMINISTRATION. | (View entire chapter)

Article 1 Administration

Article 2 The California Taxpayers' Bill of Rights

Uncodified Sections

CHAPTER 10. DISPOSITION OF PROCEEDS. | (View entire chapter)

CHAPTER 11. VIOLATIONS. | (View entire chapter)

BUSINESS AND PROFESSIONS CODE PROVISIONS

INDEX

TABLE OF CASES